Billings, B. Anthony
New incentives for U.S. companies to bring intangible property home / by B. Anthony Billings, Kyungjin Kim and Santanu Mitra .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors examine the global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) provisions of the Tax Cuts and Jobs Act (TCJA), as well as the proposed regulations on GILTI and FDII, and explain how taxpayers can maximize their FDII deductions.
ACTIVOS INVISIBLES
SOCIEDADES
IMPUESTOS
DEDUCCIONES TRIBUTARIAS
ESTADOS UNIDOS
Kim, Kyungjin
Mitra, Santanu
Tax Notes International 1048-3306 v. 94, n. 13, June 24, 2019, p. 1293-1299
New incentives for U.S. companies to bring intangible property home / by B. Anthony Billings, Kyungjin Kim and Santanu Mitra .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors examine the global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) provisions of the Tax Cuts and Jobs Act (TCJA), as well as the proposed regulations on GILTI and FDII, and explain how taxpayers can maximize their FDII deductions.
ACTIVOS INVISIBLES
SOCIEDADES
IMPUESTOS
DEDUCCIONES TRIBUTARIAS
ESTADOS UNIDOS
Kim, Kyungjin
Mitra, Santanu
Tax Notes International 1048-3306 v. 94, n. 13, June 24, 2019, p. 1293-1299